w§s§ 


8061  '12  m  IVd 


(Beprintec^ 

OT^ 


l^eprintec^  from  The  Kansas  Schqol  Magazine,  Emporia,  Kansas 
January,  Nine^en  Thirteen 


SHALL  KANSAS  HAVE  A  MILL-TAX? 

Charles  Hughes/ Johnston,  Dean  of  the  School  of  Education^ 

and  H.  W.  Jos^eiTyn,  Professor  of  School  Administration ^ 

University  of  Kansas 

Never  before  would  mo^  ^t&enfeyof^xa  state  assent  to  the 
proposition  that  education  is  the  chief  function  of  government. 
Every  state  in  the  union  riovr-^  does  assent  to  this  proposition. 
Practically  every  state  is.^now  seriously  concerned  through  its 
law  making  bodies  with  tlie^pVobleitt  bf  how  to  make  best  pro- 
vision for  the  educational  enterprises  for  which  it  as  a  state  is 
responsible.  Chief  among  these  problems  is  the  method  of 
supporting  its  higher  educational  institutions,  the  State  Univer- 
sity, the  State  Agricultural  College  and  the  State  Normal  School, 
or  system  of  such  schools.  The  principles  of  the  provision  for 
state  support  must  apply  to  all  these  schools  alike. 

At  present  there  are  two  methods  of  providing  for  the 
maintenance  of  the  higher  educational  institutions.  One  is  the 
biennial  appropriations,  the  method  used  in  this  and  many  other 
states,  regarded  in  no  state  as  satisfactory.  The  second  is  the 
mill  tax,  some  form  of  which  is  much  desired  now  by  most  all 
states  that  do  not  have  it.  The  biennial  plan  of  support  inevit- 
ably brings  about  log-rolling  and  squabbling  among  the  schools, 
and  all  school  officials,  and  even  all  instructors,  are  handi- 
capped in  their  work  for  months  before  each  appropriation  by 
uneasiness  and  a  sense  of  insecurity.  Again  there  is  apt  to  be 
unfortunately  some  appearance  on  the  part  of  educational  insti- 
tutions of  vieing  with  other  causes,  charitable  and  otherwise, 
whereas  the  rightful  educational  needs  should  be  considered  by 
the  state  wholly  on  their  merits  as  a  vital  part  of  its  own  busi- 
ness. The  worst  feature  by  far,  however,  of  this  temporizing 
biennial  method  of  educational  support,  is  that  these  state  insti- 
tutions, although  great,  vital  and  permanent,  can  make  no  cal- 
culations beyond  the  next  half-dreaded  meeting  of  the  legisla- 


ture.  It  is  clear  that  some  substitute  must  be  found  for  this 
plan  which  puts  both  the  state  and  the  state  schools  at  such  a 
hopeless  disadvantage. 

Some  form  of  permanent  support  must  be  devised.  What 
is  needed  is  some  mill-tax  adjustable  to  the  needs  of  the  insti- 
tutions for  which  it  is  supposed  to  provide.  As  a  result  of 
adopting  this  mill-tax  we  may  expect  a  business  basis  of  cal- 
culation so  that  the  legislature  may  know  that  it  is  appropriat- 
ing what  and  just  what  the  schools  need;  and  the  school  officials, 
trusting  this  business  calculation,  can  keep  away  from  the  legis- 
lature. The  schools  can  by  this  plan  also  forecast  future  appro- 
priations, fix  upon  consistent  school  policies  for  long  periods  of 
years,  and  give  their  full  time  to  the  work  of  education. 

The  enormous  outlay  for  higher  education  already  made  by 
the  Western  states  is  not  always  regarded  as  a  genuine  form  of 
social  investment.  Money  wisely  spent  in  education  ultimately 
returns  to  the  community  excellent  interest.  The  advocates  of 
the  mill  tax  for  education  feel  and  feel  strongly  the  truth  of  the 
statement  that  the  states  in  which  the  institutions  of  higher 
learning  are  adequately  provided  for  have  the  best  primary; 
grammar,  and  high  schools.  It  is  inevitable  that  the  grammar 
school  needs  the  high  school  and  the  high  school  must  in  many 
respects  get  its  inspiration,  its  new  ideas,  and  scientific  meth- 
ods, as  well  as  its  properly  trained  teachers  from  the  institu- 
tions of  higher  learning.  It  is  not  always  as  easy  for  the  tax 
payer  to  see  the  direct  returns  that  come  from  money  invested 
in  education  as  it  is  in  the  case  of  expenditures  for  good  roads 
and  other  public  improvements.  The  fact  cannot  be  disputed 
however  that  the  general  intelligence  and  advancement  of  the 
people  as  a  whole  is  of  a  higher  order  in  the  states  v/here  the 
educational  institutions  are  on  a  firm  foundation  financially. 

If  Kansas  is  to  keep  its  present  position  among  the  progres- 
sive states  of  the  Middle  West,  it  is  necessary  for  its  legislators 
to  provide  a  definite  and  adequate  means  of  support  for  the 
higher  institutions  of  learning.  Undoubtedly  Kansas  is  very 
far  from  the  limit  of  desirable  taxation  of  property  values,  and 
the  proposed  mill  tax,  while  it  will  provide  much  more  ade- 
quately for  the  needs  of  the  institutions  of  higher  education, 
will  be  no  particular  burden  on  the  tax  payer.    If  the  fraction 


il  be  considered  as  the  basis  for  taxation,  a  tax  payer  whose 
property  is  assessed  at  $100  will  pay  Sf  cents,  while  for  $1,000 
of  assessed  valuation  the  tax  would  be  37^  cents,  and  for  $5,- 
000,  $1.87|.  We  cannot  believe  that  the  people  would  regard 
this  taxation  for  this  purpose  as  burdensome.  The  people  of 
Kansas  should  be  and  are  willing  to  tax  themselves  for  anything 
that  will  provide  the  sons  and  daughters  of  the  humblest  as  well 
as  the  richest  citizen  with  a  chance  to  develop  every  talent  with 
which  nature  may  have  endowed  them. 

The  amount  of  money  provided  by  the  mill  tax  is  but  little  in 
excess  of  the  present  appropriations  granted  by  the  legislatures; 
but  the  nature  of  the  work  of  our  three  state  schools  and  the 
need  for  careful  administration  of  them  make  it  advisable  for 
the  governing  authorities  to  have  definite  knowledge  of  v/hat 
means  are  at  their  disposal  for  the  carrying  on  of  the  institu- 
tions* activities,  and  guiding  and  directing  their  expansion  and 
development.  Particularly  is  this  true  when  we  consider  that 
an  increased  outlay  of  money  is  involved  in  almost  every  advance 
step  that  is  proposed  in  public  education. 

In  brief  it  can  be  demonstrated  that  if  the  state  of  Kansas 
is  to  maintain  a  University,  an  Agricultural  College,  and  Nor- 
mal Schools,  of  high  standard  for  its  sons  and  daughters,  it  can 
only  do  so  by  yearly  increasing  the  budgets  of  the  several  insti- 
tutions. This  can  be  done  adequately  and  well  only  by  the  adop- 
tion of  the  mill  tax. 


Gazette  <^'^^^  Emporia 


589546 


A  PERMANENT  INCOME  "  i^ 

le  is  de 
For  jreseni 

^aluati 

State  Institutions  Would  ^  i^^i 

;al    in1 

be  Advantageous  f^J 

nal  in 

1.  To  the  People  ^^^y  ^ 

ty  of  1 
Because  money  would  be  saved,  without  , 

increasing  taxes. 
Because  it  would  remove  from  politics  ^   , 

the  financing  of  the  schools.  ^  ^ 

Because   the   people   would   get   better  ^^^^  ^ 

schools  for  the  same  expenditure.  '  ^sed 

ig  els€ 

2.  To  the  Legislature  '  ^^^ 


as  sore 


iropris 


Because  the  legislature  does  not  have 

time    adequately    to    consider    school  ,    ^ 

budgets. 
Because    it    would    relieve    legislators 

from  criticism. 

3.    To  the  State  Institutions 

Because    it    would    insure    a    normal 

healthy  growth. 
Because  it  would  place  the  management 

of  the  institutions  on  a  business-like 

basis. 
Because  it  would  secure  and  keep  better 

teachers. 


589546 


V-'B;z.a^ 


UNIVERSITY  OF  CAUFORNIA  LIBR/  <Y 


